_Scottish Charity No._ SC049892
**Cathcart Baptist Church SCIO** Scottish Charitable Incorporated Organisation (SCIO)
Trustees’ Report and Financial Statements _For the year ended 31 August 2025_
## Cathcart Ba tist Church SCIO p
**Contents of the Financial Statements** _for the year ended 31 August 2025_
||Page|
|---|---|
|Report of the Trustees|1 – 3|
|Report of the Independent Examiner|4|
|Receipts and Payments Account|5|
|Statement of Balances|6|
|Notes to the Financial Statements|7 – 8|
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## Cathcart Ba tist Church SCIO p
## **Report of the Trustees** _for the year ended 31 August 2025_
The Trustees are pleased to present their report together with the financial statements of the Church for the year ended 31 August 2025.
## **Status of Charity and Governing Document**
Cathcart Baptist Church is a Scottish Charitable Incorporated Organisation (SCIO) (SC049892). It was registered in its current legal form on 23 January 2020. The charity was previously an Unincorporated Organisation (SC006795) but changed its legal form to a SCIO. The assets of the unincorporated association were transferred to the SCIO on 1 September 2020. It has a two-tier structure and as such the Trustees are elected from within the membership of the charity.
## **Aims and Membership**
The aim of the Church is to bring all to knowledge of the love and saving grace of the Lord Jesus Christ. The Church is a Member of the Baptist Union of Scotland.
## **Trustees and Office Bearers**
Trustees are normally appointed on a voluntary basis, from baptised members of the church, primarily through the Annual Business Meeting of the church. The Church is congregational in policy. Its day-to-day running is undertaken by the Pastor and the Deacons who, as office-bearers in terms of its Constitution, are its Trustees.
The Trustees who served in the year are as detailed below:
Title deeds to the properties owned by the Church or in which the Church has a secured interest are held in the name of the Church.
## **Achievements and performance**
During the year the Church met regularly for worship and carried out various activities in pursuit of the above stated aims. We have embedded hybrid online/onsite practices of worship within our acts of gathering together, and are working across social media, to provide opportunities for any to link into the ministry of the church, whether they are able to come to the sanctuary or not. We have provided closed caption options on podcasts and zoom for those who have trouble hearing. Across the summer of 2025 we updated our good practice guidelines for livestream/zoom. We have also enabled this hybrid option to be available to others within the community. We open the church for anyone to come in to pray on Monday mornings. We have online prayer available on Sunday mornings before the service and a prayer team available for anyone in the sanctuary, following the service. We have undertaken baptismal classes in the last year and are developing paths to growing as followers of Jesus under groupwork planned over the two-year period of 2024-2026. Through our “Ministry of Small Things” we have continued to make a difference by small acts of kindness across our church and wider community. We regularly review and update our Safeguarding policy and guidelines, and we provide training for best practice across our groups. We updated our Safeguarding practices to meet the new regulations that came into effect in April 2025. We have supported other agencies in the year through our Acts 1:8 Initiative, with funding this year being directed towards local (Scottish) creative approaches in helping us prepare for future ministry here, in the face of current challenges.
**Across the year we have baptised 3 people and our membership is currently 49 people. Our average attendance on Sunday morning services is around 65 people**
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## Cathcart Ba tist Church SCIO p
## **Report of the Trustees** _for the year ended 31 August 2025_
## **Achievements and performance (cont’d)**
We have continued with new ministries and events which provide opportunity for people to gather, to share, and to find support alongside one another. We have a number of varied and creative events which enable us to offer a welcoming space to others. We host a weekly Renew/Wellbeing café space, with 25-30 people in regular attendance, providing care, creativity, support, prayer & fun to each other. This is a fruit of our friendships with the congregations of Cathcart Church of Scotland and Cathcart United Free Church. We have continued to extend our activities with our partner churches within Radiate (formerly Cathcart Youth Ministry Partnership), with joint prayer breakfasts and coordination of services and local community engagements particularly around Christmas and Easter.
We joined with those partner churches in the provision of both an Easter Holiday Club in our facilities in April, and a Summer Holiday Club for primary school age kids in July 2025, led by Radiate. Through Radiate we provide opportunities for conversation and creativity across age groups, jointly funding this ministry which is establishing community-centred youth and intergenerational ministries through projects such as the Vibe, for families and young people, Connect, Monkey Business/The Hub, Kaio and Illuminate, with much of this work based out of our facilities.
Both Cathcart Baptist Church and Radiate work alongside a group of local churches enabling chaplaincy within Hillpark High School.
We continue to develop our facilities as a Community Hub, hosting and encouraging various groups to develop and grow locally. These provide support and wellbeing to the local community. We host ‘Cathcart, Merrylee & Muirend Community Council’ where we provide hybrid options for people and Councillors to link into the meetings. We again provided our facilities for a community garden party, organised by the Council as the central event within the context of a wider Cathcart Community Summer Festival taking place across August & September 2025. We provide space for many groups of all ages, such as dance, fitness, and wellbeing activities.
Through our Community Orchard project, we have provided links across our community to people of all ages locally to engage in the processes of growing food and sharing the fruits and vegetables that come, with shared cooking experiences, and baking being distributed through various groups and events, including our Harvest events in the autumn of 2024.
## _**REGEN100 PROJECT**_
Much work has taken place across the year towards the redevelopment of our facilities to provide sustainable and viable new spaces supporting both our church community and the wider community hub that we enable through our buildings. We commissioned a design team to work alongside us and Planning Permission was granted on the 29th August 2025 for the redevelopment project ‘Rehobothy’. Decisions will be taken across the Autumn of 2025 with regard to timing of the work.
Within this Stage 1 of the wider ‘Regen100 Project’, the **Gateway site** will be sold while the **Jubilee extension** will be demolished, making way for our new extension, ‘the Rehobothy’, which provides space for people and the local ecology to heal, renew and flourish.
We have three strands of funding towards the project. **(1) The sale of the Gateway site** – decisions on this will take place in the Autumn of 2025; **(2) external funding** – we are working with professional consultants (Apostle Consulting) to identify and access outside funding bodies for the project; **(3) internal funding** – through our creative funding team we are developing various paths for raising funds from within our own setting.
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## Cathcart Ba tist Church SCIO p
## **Report of the Trustees** _for the year ended 31 August 2025_
## **Financial review**
## _**Principal sources of funding**_
The church receives its funding from those in the congregation by way of weekly offerings and monthly standing orders, many of which are Gift Aided, and from general donations. An additional income stream is in place, receiving funds through the Community Hub and the hire of our facilities. The Church occasionally organises social activities, such as a silent auction through donation-based giving, to raise funds used to help fulfil their charitable purposes.
## _**Results for the year**_
The financial statements for the year are set out on pages 5 to 8. The Receipts and Payments Account on page 5 reflects a surplus of £3,369 (2024: deficit of £16,100).
## _**Reserves**_
It is the policy of the Church to maintain unrestricted funds, i.e. funds not committed or invested in fixed assets, at a level which equates to approximately three months unrestricted expenditure. This allows sufficient funds to enable ongoing work of the church to be maintained.
The balance of £43,423 (2024: £40,054) on page 6 of general funds at the year-end is within this range. Total reserves amounted to £43,423 (2024: £40,054).
## **Donated facilities and services**
During the year our facilities were used by Radiate for youthwork related activities. We also provide space for local AA groups and other support groups to meet, with no stipulated costs. Our facilities have been used freely by Volunteer Glasgow befriending service, providing space for baking and cooking with young people. We have provided indoor & outdoor space at reduced costs for Brownie & Guides groups within this period.
## **Reference and administrative details**
**Address**
**Bankers Solicitors** Virgin Money Diakoneo Legal Services Limited 21 Kilmarnock Road 48 Speirs Wharf Shawlands Glasgow Glasgow G4 9TH G41 3YW
## _**Approved by the Trustees on 28 October 2025 and signed on their behalf by:**_
_**Trustee/Pastor**_
## _**Trustee**_
Page 3
## Cathcart Ba tist Church SCIO p
## **Report of the Independent Examiner to the Trustees** _for the year ended 31 August 2025_
I report on the accounts of the church for the year ended 31 August 2025 which are set out on pages 5 to 8.
## **Respective responsibilities of trustees and examiner**
The charity’s Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity Trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (as amended). An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent Examiner’s statement**
In the course of my examination, no matter has come to my attention
1. which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations (as amended), and
to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations (as amended)
have not been met, or
2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Innes & Partners Limited Chartered Certified Accountants
Innes House 18 Shairps Business Park Houstoun Road Livingston EH54 5FD
Date: 28 October 2025
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## Cathcart Baptist Church SCIO
**Receipts and Payments Account** _for the year ended 31 August 2025_
|**General**
**2025**
**Notes**
**fund**
**Total**
**Receipts**
**£**
**£**
Open offerings
13,334
**13,334**
Gift Aid offerings
53,677
**53,677**
Gift Aid reclaimed
13,309
**13,309**
Hub income
31,531
**31,531**
Grant income
2,083
**2,083**
Other donations
-
**-**
Renew Wellbeing
1,519
**1,519**
Fundraising income
12,636
**12,636**
Insurance repayment
-
**-**
Bank interest
484
**484**
Sundry income
96
**96**
**Total receipts**
**128,669**
**128,669**
**Payments**
Gross salaries
**3**
49,553
**49,553**
Car allowance/mileage
801
**801**
Book Allowance
200
**200**
Pulpit supply
150
**150**
Repairs and maintenance
6,024
**6,024**
Heat and light
13,876
**13,876**
Rates and insurance
6,374
**6,374**
Cleaning, catering and housekeeping
1,087
**1,087**
Telephone, equipment and office stationery
2,669
**2,669**
Grants and donations
**4**
11,042
**11,042**
Website and admin expenses
4,455
**4,455**
Equipment purchased
-
**-**
Conference fees
807
**807**
Regen 100 Project
20,412
**20,412**
Sunday School
23
**23**
Renew Wellbeing Project
146
**146**
Payroll processing
658
**658**
Professional fees
672
**672**
Independent examination fee
1,308
**1,308**
BUS Loan repayment
2,800
**2,800**
Loan repayments
2,000
**2,000**
Sundry expenses
243
**243**
**Total payments**
**125,300**
**125,300**
**Net Increase /(decrease) in cash for the year**
**3,369**
**3,369**
**Cash balances brought forward**
**40,054**
**40,054**
**Cash balances carried forward**
**43,423**
**43,423**|**General**
**2024**
**fund**
**Total**
**£**
**£**
16,402
16,402
44,616
44,616
11,041
11,041
30,871
30,871
5,500
5,500
576
576
1,621
1,621
1,960
1,960
2,039
2,039
610
610
-
-
115,236
115,236
50,671
50,671
583
583
200
200
-
-
10,146
10,146
15,936
15,936
6,098
6,098
1,367
1,367
3,261
3,261
9,642
9,642
4,365
4,365
1,415
1,415
750
750
19,330
19,330
158
158
422
422
658
658
180
180
1,056
1,056
2,800
2,800
2,000
2,000
298
298
131,336
131,336
(16,100)
(16,100)
56,154
56,154
40,054
40,054|
|---|---|
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Docusign Envelope ID: 54353874-AC92-4674-A643-5C287A830FBE
## Cathcart Baptist Church SCIO
Statement of Balances as at 3] August 2025
||Notes||2025|||2024||
|---|---|---|---|---|---|---|---|
||Opening||Surplus|Closing|Opening|(Deficit)|Closing|
||balance||foryear|balance|balance|foryear|balance|
|||£|£|£|£|£|£|
|Bank accountbalances|40,054||3,369|43,423|56,154|(16,100)|40,054|
|Represented by:||||||||
|Unrestricted fund|5|||43,423|||40,054|
|||||43,423|||40,054|
|Statement ofassets at 31 August 2025||||||||
|Church land (96 Merrylee Road) (Cost)||||50,000|||50,000|
|Gatewayhall (100MerryleeRoad) (Cost)||||102,000|||102,000|
|Investment (1 Buttercup Place) (Revalued||2025)||200.000|||175,943|
|||||352,000|||327,943|
|Gift aid tax reclaim due||||1,002|||888|
|Statement ofliabilities at 31|August 2025|||||||
|Independent examination fee||||1,218|||1,164|
|Other professional fees||||-|||144|
|BaptistUnion ofScotlandloan 1||||10,966|||13,766|
|BaptistUnion ofScotland loan 2||||16,833|||18,833|
|Totalliabilities||||29,017|||33,907|
The financial statements on pages 5 to 8 were approved by the Trustees on 28 October 2025 and signed on their behalf by the undernoted:
Trustee/Pastor
The notes on pages 7 to 8 form part of these financial statements.
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Docusign Envelope ID: 54353874-AC92-4674-A643-5C287A830FBE
## Cathcart Baptist Church SCIO
Notes to the financial statements for the year ended 31 August 2025
## 1. Accounting policies
## Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Charities Accounts (Scotland) Regulations 2006 (as amended).
Basis offinancial statements
The financial statements have been prepared on a receipts and payments basis.
## Receipts and Payments Account
For the purpose of the Receipts and Payments account as shown on page 6, funds are defined as follows:
Unrestricted funds comprise grants and other income received for the objects of the church without further specified purpose and are available as general funds.
Restrictedfunds comprise income which has been received for the objects of the church and specified for a restricted purpose within these objects by the donor.
## 2. Transactions with Trustees and Related Parties
ee. employed as our Pastor and is also a Trustee. During the year he received £35,848 (2024: £34,326) as salary and £3,695 (2024: £3,333) as pension contributions. These payments are in relation to his position as Pastor. Other than these payments, there were no other transactions with the Trustees during the year ending 31 August 2025 (2023: nil).
ee the husband ofPF a Trustee of Cathcart Baptist Church and he received a salary of £9,533 (2024: £12,393) and pension contributions of £477 (2024: £620) in connection to his employment as church caretaker.
No other expenses were paid to the Trustees during the year (2024: nil) in their capacity as Trustees.
|3.|Staffcosts and numbers|||2025|2024|
|---|---|---|---|---|---|
|||||£|£|
||Gross salaries|||45,381|46,719|
||Employer's pension contributions|||4,172|3,952|
|||||49,553|50,671|
||The averagenumberof employees during the yearwas 2 (2024: 2).|||||
|4.|Grantsand donations made|General _ Restricted||2025|2024|
|||fund|fund|Total|Total|
|||£|£|£|£|
||CathcartYouth Ministries Partnership|7,500|-|7,500|7,500|
||BaptistUnion ofScotland|2,142|-|2,142|2,142|
||WEC- Missionspeaker|150|-|150|-|
||MalawiAppeal|250|-|250|-|
||SU Scotland HolidayAppeal|250|-|250|-|
||Glasgow CityMission|500|-|500|-|
||RenewWellbeing|250|-|250|-|
|||11,042|-|11,042|9,642|
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## Cathcart Baptist Church SCIO
**Notes to the financial statements** _for the year ended 31 August 2025_
|**5. Unrestricted funds**
General fund
**Total unrestricted funds**|**Balance at**
**01.09.2024**
**£**
40,054
40,054|**Receipts**
**£**
128,669
128,669|**Payments**
**£**
(125,300)
(125,300)|**Transfers**
**£**
-
-|**Balance at**
**31.08.2025**
**£**
**43,423**
**43,423**|
|---|---|---|---|---|---|
## _**Explanation of funds**_
The _General fund_ represents all income and expenditure relating to the primary focus activities of the charity, other than those for which funding is restricted.
## **6. Pension obligations**
The total defined contribution pension cost for the Church per note 3 is £4,172 (2024: £3,952).
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